AI Drafter 
TaxTMI 
TaxTMI 
2016 (8) TMI 133
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....rcumstances of the case, the Tribunal is right in holding that the product 'KADIPROL' manufactured by the Veterinary Division of the appellant is not covered by the entry 25 of Schedule I of the Gujarat Sales Tax Act, 1969 (as it stand before 141992)?" 2. The short facts of the case are as under: 2.1 The appellant is a manufacturer of veterinary products and is a duly registered dealer under the Gujarat Sales Tax Act, 1969. The appellant preferred an application on 13/04/1989 to the Deputy Commissioner of Sales Tax under Section 62 to determine the rate of tax on the sales of "Kadiprol" sold under their invoice dated 20/03/1989. The said product was covered by entry of 'poultry feed' namely entry 25 of schedule I of th....
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....led as "Not for Medicinal Use" and not necessary to obtain a licence under the Drugs & Cosmetics Act, 1940 and Rules thereunder to manufacture the same for sale. However, the learned Tribunal did not consider this aspect. Learned Senior Counsel has further contended that decisions in case of Glaxo Laboratories (India) Ltd. (supra) and (M/s) Pfizer Ltd (supra) have not been rightly interpreted by the learned Tribunal and therefore question posed in this Reference may be answered in favour of the appellant and against the Department. 4. On the other hand, learned Assistant Government Pleader for the respondent has supported the order of the Tribunal which has confirmed the order of the Deputy Commissioner. 5. Having heard the learned Co....
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....question by merely considering the [@page128] composition of those products. It will be necessary to consider how these products are marketed by the manufacturer and how they are used by the persons rearing poultry. The literature published by the opponent describes the first two products, viz. T. M. Poultry Formula and T. M. Egg Formula as treatment products. Poultry formula is recommended for increasing egg production and to protect flocks against laying slumps which are often caused by the presence of diseasecausing organisms and for protection at times of stress, with a View to maintain appetite and normal weight gains and guard against disease. T. M. Egg Formula is further described as a specially designed antibioticvitamin formulation....
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....s it is stated that since 1950, several antibiotics have become important additives in Poultry Feeds because they increase growth rate and efficiency of feed utilisation by influencing the bacterial population of the digestive tract, and that antibiotics are not nutrients. The information contained in that book that vitamins, minerals and antibiotics have become important additives in Poultry feeds was not challenged before the Tribunal, nor the veracity of antibiotics have become important additives in Poultry feeds was not challenged before the Tribunal, nor the veracity of the same is challenged before us. 9. Thus, it can safely be said that the concept of Poultry feed has changed considerably and it does not mean food for the Poultry....
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....Court in B. Shah & Co. v. State of Gujarat (1971) 28 STC 5. In that case, the question which had arisen for consideration of the Court was, whether 'Nycil Medicated Powder' was a toilet article within the meaning of Entry 21A of Schedule E or was a medicine covered by Entry l3 of Schedule C, or was covered by the residuary Entry 22 of Schedule E to the Bombay Salestax Act. l959. Considering its property and quality and the recommended use as an article for preventing and curing certain skin diseases, this Court held it to be a medicine and not a toilet article. Relying upon this conclusion of this Court, it was urged by the learned Assistant Government Pleader that if the nature and composition of these four products and the object ....